In auditing trade creditors of Cheap Ltd the audit assistant has:

a) Selected a sample of creditors from the year-end creditors ledger;

b) Vouched each creditors balance to selected invoices and subsequent cash payments; and

c) Agreed the total of the creditors ledger to the trial balance and the general ledger. Required:

1. For each of the above procedures identify the assertion to which the procedure is directed.
2. Identify the assertions you believe should be further tested
3. In relation to the assertions identified in ii, describe the additional procedures you would advise the assistant to perform to gather sufficient appropriate audit evidence.